去产能背景下煤炭企业资产与债务处置研究

Study on assets and liabilities treatment of coal enterprises under background of de-capacity

在供给侧结构性改革的大背景下,煤矿关闭退出带来的资产债务处置问题依然突出。首先对发达国家煤矿关闭退出资产债务处置的主要做法进行了梳理,并在此基础上对国外成功经验作了初步的归纳和总结。其次通过对我国煤矿资产与债务处置面临的主要问题进行分析,提出了对我国煤炭去产能资产债务处置工作的对策和建议,以期为后续工作提供参考和借鉴。

Under the large background of the present supply side structure reform,the assets and liabilities treatment problems occurred from the mine closed and withdrawn were still highlighted. A preparation was conducted on the major practices on the assets and liabilities treatment of the mine closed and withdrawn in the developed countries. And based on the circumstances,a preliminary conclusion and summarization were conducted on the overseas successful experiences. With the analysis conducted on the major problems faced to the assets and liabilities treatment of the coal mines in China and the countermeasures and proposals were provided on the assets and liabilities treatment of the coal de-capacity in China in order to provide the references to the late continued work.